-I SCHEDULE-I (See sections 4 and 8)

Sl. No. | Description of goods | Remarks 1 | 2 | 3 1. | Vegetables | Except when sold in tins, bottles or cartons. 2. | Milk | Except condensed and dried milk. 3. | Meat, fish and eggs | Except when sold in tins, bottles or cartons. 4. | Fresh fruits | 5. | Common salt | Except when sold in sealed container. 6. | Flowers | 7. | Pan | 8. | Books | 9. | Periodicals | 10. | Exercise and drawing books | 11. | Writing slates and slate pencils | 12. | Writing chalks and crayons | 13. | Foot-rulers of the type usually used in schools | 14. | Electric energy | 15. | Motor spirit as defined in the Himachal Pradesh Motor Spirit (Taxation of Sales) Act, 1968. | 16. | Agricultural implements and parts thereof as per detail below :-- | A. ORDINARY AGRICULTURE IMPLEMENTS : | 1. Hand Hoe or Khurpa | 2. Sickle | 3. Spade | 4. Baguri | 5. Hand-Wheel Hoe | 6. Horticulture tools like budding grafting knife, secateur, pruning shear, or hook, hedge shear, sprinkler, rake. | 7. Sprayer, duster and sprayer-cum-duster | 8. Soil injector | 9. Jandra | 10. Wheel barrow | 11. Winnowing fan or winnower | 12. Dibbler | 13. Gandasa | 14. Puddler | 15. Fertilizer broadcaster | 16. Maize sheller | 17. Groundnut dicorticator | 18. Manure or seed screen | 19. Flame gun | 20. Seed grader | 21. Hand driven chaff-cutters | 22. Tasla | 23. Tangli | B. BULLOCK DRAWN AGRICULTURAL IMPLEMENTS : | 1. Yoke | 2. Plough | 3. Harrow | 4. Cultivator or triphali | 5. Seed drill | 11. Poultry feed grinder and mixer | 12. Transplanter | 17. Spinning wheel (Charkha) and its parts | 18. All goods sold to the Indian Red Cross Society and St. John, Ambulance Association. | 19. Agricultural or horticultural produce sold by person or a member of his family, grown by himself or grown on any land in which he has an interest whether as owner or usufructuary mortgagee, tenant or otherwise. | 20. Judicial and non-judicial stamps, entertainment duty stamps, passengers and goods tax stamps and standard water marked petition paper. | 21. Fertilizers (except oil cakes) | 22. Hand spun yarn | When sold by one who deals in hand spun yarn exclusively. 23. Crudely tanned leather called half tanned leather, usually tanned by villagers in villages (other than that tanned in a factory). | 24. Rcori, patashas, gajjaks, misri (candy or coaza), golies, boora, makhanas, marunda and phulian. | 25. Artificial hearing aids and their accessories | 26. Vegetable seed and saplings | 27. Fodder of every type (dry or green) but not including chhilka of foodgrains, pulses and oil-cake | 28. Earthenware made by Kumhars | 29. Kikar bark | 30. Country made Jootis including Chamba Chappals and Sandles | When sold by the maker of such shoes himself or by any other member of his family, provided that the maker does not employ any outside labour or use power at any stage for making the shoes. 31. Takhties used by students in school. | 32. Bakery goods prepared without using power at any stage | When sold otherwise than in containers and packets by bakers dealing exclusively in such goods. 33. Kuth | 34. All articles of handicrafts and ready-made garments made out of handloom cloth by the industrial co-operatives | When sold through the Government Emporium and the sales depots of Registered Co-operative Societies. 35. Straw covers | When sold by manufacturers themselves or through their labour unions. 36. All articles of handicrafts prepared by the Tibetan Refugees Handicrafts-cum-Production Centre Dalhousie, Tibetan Handicrafts Production-cum-Sale Co-op., Industrial Society Ltd., Mcleod Ganj, Dharamshala Cantt. and Tibetan Craft Community Tashi Jong, Paprola, Himachal Pradesh | When sold by such centre or any of its branch office. 37. Edible oils produced from Sarson, Toria and Till in indigenous Kohlus, whether worked by animals or human beings | When sold by the owners of such Kohlus. 38. Poultry feed, that is to say a mixture of proteins, salts and minerals, vitamins, antibiotics and coccidiostats, whether such mixture contains carbohydrates or not | 39. Water (aquapura) | 40. Condoms | When sold through general trade agencies. 41. All goods sold to the serving military personnel and ex-servicemen and the Canteen Stores Department direct or through the authorised Canteen Contractors or through Unit-run Canteen. | 42. Fuel oil/heavy stock used as feed stock in fertilizer production |